Tourist Development Tax
The tax district includes the entire geographic area of the political subdivision of the State of Florida known as Flagler County, Florida. The Tourist Development Tax is applicable to the entire area of Flagler County, including all of the incorporated municipalities.
Tourist Development Tax revenues are generated by overnight guests staying in Flagler County RV parks/campgrounds, hotels, motels and condominiums. Generally, any short-term lodging of six months or less is subject to the four percent tax in addition to Flagler County’s sales tax. Collections are received by the Florida Department of Revenue and returned on a monthly basis to the County for use. The County places this revenue in a special Tourist Development fund.
Use of Revenues
Florida law outlines the proper use of Tourist Development tax funds. The County Commission has determined that its funds will be allocated according to the following percentages:
Fund 109 Capital Projects (22.5%) – Funding can be used to acquire, construct, extend, enlarge, remodel, repair, improve, maintain, operate or promote convention centers, sports stadiums, coliseums, auditoriums, or museums that are publicly owned and operated or owned and operated by not for profit organizations and open to the public.
Fund 110 Promotional Activities (66.25%) – Funding can be used to promote and advertise festivals, programs or special events to attract tourism into Flagler County. Methods of promotion can include multi-media, newspaper, magazine, billboard, radio or television advertisements and signage. Some entertainment costs, for applied events, are also eligible from this category. Funding is also available for convention bureaus, tourist bureaus, tourist information centers, news bureaus and county agencies or by contract with chambers of commerce or, similar associations for conducting tourist promotion.
Fund 111 Beach Restoration (11.25%) – Funding can be used to finance beach park facilities or beach improvement, maintenance, renourishment, restoration, and erosion control, including shoreline protection, enhancement and cleanup.